How an Auditor gives“reasonable assurance” in an auditreport? Solution Auditor should give a “trueand fair view”. He can give reasonable assurance by complyingwith the Companies Act 1984 [Auditors report], ISA and IAPSstandards and following generalprinciples; Independence Integrity Objectivity Professional competence anddue care Confidentiality Professionalbehavior Technicalstandards.